Audit, tax, and advisory services for manufacturers operating in Nepal, from FMCG and cement to pharmaceuticals and industrial goods.
Industry context
Nepal’s manufacturing base includes cement and construction materials, FMCG and packaged foods, beverages, pharmaceuticals, garments and textiles, plastics, and a growing industrial-goods segment. Manufacturers operate within the Industrial Enterprises Act, customs duty structures designed to support domestic production, and an evolving framework of environmental compliance, factory licensing, and product standards under the Nepal Bureau of Standards and Metrology.
For manufacturing finance teams, the focus sits on inventory and standard costing, factory overhead absorption, excise and VAT on manufactured goods, customs duty on imported raw materials and capital equipment, transfer pricing for related-party imports, and capital expenditure planning across plant and machinery cycles. Many manufacturers also pursue tax holidays and incentives tied to industrial classification and location.
How SACA serves the manufacturing sector
- Audit & Assurance — Statutory audits, cost audits, and inventory and production controls reviews for manufacturers across product categories.
- Tax Advisory & Compliance — Income tax planning around industrial incentives, VAT and excise on manufactured goods, customs duty optimisation, and transfer pricing for related-party transactions.
- Regulatory & Licensing Support — Assistance with industrial licensing under the Industrial Enterprises Act, Nepal Bureau of Standards certification, environmental clearances, and factory-related compliance.
- Transaction & Financial Advisory — Support on capacity expansion financing, business acquisitions, valuation of manufacturing assets, and structuring of joint ventures with foreign technology partners.
- Risk & Internal Controls — Internal audit, production and inventory controls, standard costing reviews, and supply chain and procurement risk frameworks.
- Outsourced Finance Functions — Bookkeeping, payroll including factory wages, VAT and excise return filing, and management reporting structured around production and product profitability.